https://www.taxtmi.com/caselaws?id=472390 Form No. 3CL certification by the prescribed authority determines eligible research and development expenditure for weighted deduction under Section 35(2AB). Once the authority has inspected the facilities and approved expenditure, the Assessing Officer cannot reassess the technical character of the research, employee qualifications, or qualifying capital expenditure. Later survey findings do not displace certification issued for the relevant assessment years. The weighted deduction remains allowable to the extent of expenditure certified in Form No. 3CL. en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472390 Form No. 3CL certification by the prescribed authority determines eligible research and development expenditure for weighted deduction under Section 35(2AB). Once the authority has inspected the facilities and approved expenditure, the Assessing Officer cannot reassess the technical character of the research, employee qualifications, or qualifying capital expenditure. Later survey findings do not displace certification issued for the relevant assessment years. The weighted deduction remains allowable to the extent of expenditure certified in Form No. 3CL. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472390